{
  "url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/introduction.json",
  "legislation": "uksi/2002/2172",
  "legislation_title": "The Working Tax Credit (Payment by Employers) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAX CREDITS\nMade 20th August 2002\nLaid before Parliament 21st August 2002\nComing into force 1st March 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 25(1) and (2), 65 and 67 of the Tax Credits Act 2002, and with the consent of the Scottish Ministers, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 65(5) of the Tax Credits Act 2002 (regulations under section 25 of that Act relating to appeals in Scotland not to be made without the consent of the Scottish Ministers)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2172/introduction",
    "retrieved_at": "2026-10-29T06:50:27.059686+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}